Wisconsin · Winter · Sawyer County · CESA 12

Winter School District

District briefing, fall 2026: enrollment, achievement, finances and property taxes.

On the ballot · November 3, 2026

Winter School District: one referendum question

Shall the School District of Winter, located in Sawyer County and Rusk County, Wisconsin, be authorized to exceed the revenue limit specified in Section 121.91, Wisconsin Statutes, by $1,500,000 per year for four years, beginning with the 2027-2028 school year and ending with the 2030-2031 school year, for non-recurring purposes consisting of operational expenses, including but not limited to school safety, staffing, and facility maintenance?

Source: newspaper legal notice

Enrollment
227
2024-25
Revenue-limit members
235
2025-26 funding count
Enrollment, 5 yr
−18.1%
headcount change · peers −17.0%
Forward ELA z
−1.10
last 3 tested years
Cost / member
$26,201
2024-25
Mill rate
4.65
statewide K-12 6.90
Home value
+25%
5-yr avg vs. 5 nearby districts
Teachers staying
81%
2025-26
Enrollment

227 students in 2024-25, −18.1% over five years while the regional peer median moved −17.0%.

Achievement

Forward Exam results average −1.10 (ELA) and −0.77 (math) on a z scale over the last three tested years, where 0 is the average Wisconsin district. ACT composite: 16.3 against a statewide median of 19.2.

Spending

$26,201 total cost per member in 2024-25, above the regional peer median of $22,532 and above the statewide median of $18,324.

Taxes

The school tax rate is 4.65 mills (2025-26), against a statewide K-12 median of 6.90; the 2025-26 levy is $3.8M, 7% of it referendum-approved debt.

Revenue limit

$14,344 per member under the state revenue limit, against a statewide K-12 median of $13,575; voters have decided 1 operating question, passing 0, most recently Apr 2026 (non-recurring, failed).

Winter enrolled 227 students in 2024-25 (September membership). Since 2009-10 its enrollment has fallen 40%; the median regional peer shrank 18% and the median Wisconsin district shrank 12%. The chart indexes each series to its 2009-10 level.

WinterRegional peers (median)Wisconsin (median district)
105928067552009-102013-142017-182024-25

Students, 2025-26

Student group2025-262020-21Median WI district
Students with disabilities29.2%26.3%16.6%
Economically disadvantaged60.9%57.1%36.7%
White82.8%86.5%85.3%
Hispanic6.5%3.3%6.8%
Amer Indian5.4%4.9%0.4%
Two or More5.4%5.3%3.9%

Community (ACS 2024)

MeasureWinterMedian WI district
Median household income$57,951$77,317
Poverty rate17.6%8.3%
Adults with a bachelor's degree or more20.9%25.4%
Households with children14.1%25.9%
Residents 65 and older33.2%20.5%
Median home value$186,100$241,800

Home values against nearby districts

Across the five most recent Census releases (2016–20 to 2020–24), the median owner-occupied home in Winter averaged $166,120, 25% above the median of the 5 nearest districts (all within 28 miles) ($132,540). That ranks 2nd of 6 in the area and at the 19th percentile of Wisconsin districts (state median $205,920).

ACS 5-year releaseWinterNearby medianDifferenceWisconsin median
2016–20$151,600$109,900+38%$172,200
2017–21$153,100$117,600+30%$182,750
2018–22$167,800$139,900+20%$210,250
2019–23$172,000$137,900+25%$227,050
2020–24$186,100$155,100+20%$241,800
Five-release average$166,120$132,540+25%$205,920

U.S. Census Bureau American Community Survey 5-year estimates, median value of owner-occupied homes (table B25077), in nominal dollars. Consecutive releases share four of their five survey years, so the average is a smoothed level rather than five independent years. Nearby districts are those whose NCES office address lies within 25 miles of Winter's, widened to the 5 nearest: Hayward Community (27 mi, $218,400); Bruce (28 mi, $144,760); Flambeau (25 mi, $132,540); Ladysmith (24 mi, $120,400); Butternut (28 mi, $117,700).

Enrollment and the funding count

Wisconsin's revenue limit, which caps what a district may raise from general state aid and the property tax combined, is set per member using a three-year rolling average of membership: each September's full-time-equivalent count plus 40% of summer-school FTE. Winter's revenue-limit membership for 2025-26 is 235.

School yearEnrolled studentsRevenue-limit membershipPer enrolled student
2020-212582711.05
2021-222772680.97
2022-232742690.98
2023-242682681.00
2024-252272541.12
2025-26—235—

DPI revenue limit worksheets (three-year average membership) and DPI September membership. Years without a membership count show a dash.

In spring 2025, 43% of Winter students met or exceeded Forward standards in ELA and 49% in math, against 54% and 57% in the median Wisconsin district.

On a z scale, which puts every year on the same footing across the 2023-24 rescaling, Winter averaged −1.10 in ELA and −0.77 in math over the last three tested years, against +0.12 and +0.12 in its first three years on file.

WinterRegional peers (median)Average Wisconsin district (0)

ELA

+0.67+0.11−0.45−1.01−1.572015-162019-202024-25

Math

+0.42+0.04−0.34−0.73−1.112015-162019-202024-25

Wisconsin rescaled the Forward Exam in 2023-24. Z-scores standardize each year's result against every comparable district that year (0 = the average district; +1 = one standard deviation above), so years on either side of a test or cut-score change can be compared. Testing was canceled in spring 2020.

Attendance, ACT, college-going and discipline

MeasureWinterRegional peersWisconsin medianYear
Attendance rate93.2%93.4%94.3%2024-25
Chronic absenteeism10.8%15.4%10.9%2024-25
ACT composite (grade 11)16.319.319.22024-25
Enrolled in college the first fall100.0%100.0%100.0%2024-25
Suspensions and expulsions per 1,000151.154.334.92023-24

DPI WISEdash files. Chronic absenteeism = share of students missing 10% or more of enrolled days.

Winter's total cost per member was $26,201 in 2024-25, against $22,532 for the median regional peer and $18,324 for the median Wisconsin district. Local property tax paid for 68% of revenue, against 38% statewide.

WinterRegional peers (median)Wisconsin (median district)
$31,422$25,868$20,315$14,762$9,2082006-072010-112014-152018-192024-25

The revenue limit allows $14,344 per member for 2025-26, above the statewide K-12 median of $13,575 and above the regional peer median of $14,109. The limit counts general state aid and the property tax together, so state aid changes move the levy rather than total revenue. Voters have decided 1 operating question, passing 0, most recently apr 2026 (non-recurring, failed).

WinterRegional peers (median)Wisconsin (median district)
$15,026$13,264$11,502$9,739$7,9772005-062009-102013-142017-182021-222025-26

Total district cost per member and revenue shares: DPI comparative cost data. Revenue limit: DPI revenue limit worksheets; statewide comparison is K-12 districts only.

The district's 2025-26 levy is $3.8M, at a rate of 4.65 mills per $1,000 of equalized value (statewide K-12 median 6.90). 7% of the levy repays referendum-approved debt (Fund 39).

Levy yearTotal levyGeneral fund (Fund 10)Referendum debt (Fund 39)Mill rate
2020-21$3.5M$3.0M$0.3M7.28
2021-22$3.4M$3.0M$0.3M6.77
2022-23$3.9M$2.9M$0.8M6.74
2023-24$3.9M$3.0M$0.7M5.89
2024-25$3.7M$3.2M$0.3M5.11
2025-26$3.8M$3.3M$0.3M4.65
WinterRegional peers (median)Wisconsin (median district)
11.169.367.565.753.952006-072010-112014-152018-192025-26

The median residential property-tax bill inside the district, all governments, was $691 in 2025 (statewide median $2,766). The full bill on the median home comes to 1.1% of median household income, and the school portion on that home ($186,100) is about $951.

Property tax on the median home, by taxing authority, payable 2026

A home at Winter's median value, about $262,000 at the current assessment, owes roughly $2,000 in property tax for taxes payable 2026. The school district's part is $1,220 (54% before credits); the rest goes to the county, the city, village or town, the technical college district and special districts such as sanitary and lake districts, less the state's school levy tax credit. That bill is $1,610 less than the average regional peer's median home.

Taxing authorityWinterRegional peers (average)
School district$1,220 54%$1,950 49%
Technical college$60 3%$140 4%
County$640 28%$1,120 28%
City, village or town$350 15%$660 17%
Special districts$0 0%$100 3%
State school levy tax credit−$270−$370
Total$2,000$3,600
Median home value$262,000$314,000

Each column is the tax on that district's own median home; peer columns average the districts in the group. The percentage is each authority's share of the bill before credits.

The same $262,000 home at each group's tax rates

Holding the house constant separates tax rates from home values. Taxed at Winter's rates the home owes $2,000; at the regional peers' rates it would owe $3,180 on average.

Taxing authorityWinterRegional peers (average)
School district$1,220 54%$1,680 48%
Technical college$60 3%$120 4%
County$640 28%$1,030 30%
City, village or town$350 15%$560 16%
Special districts$0 0%$100 3%
State school levy tax credit−$270−$320
Total$2,000$3,180
Tax as a share of home value0.76%1.21%

Wisconsin Department of Revenue, Town, Village and City Taxes, 2025 levies (taxes payable 2026): each taxing body's levy over the full value it is spread on. The school rate is the district's own levy over its equalized value; county, municipal, technical college and special-district rates are averages over the towns, villages and cities the district covers, weighted by its value in each, so a home in any one of them pays somewhat more or less. The school levy tax credit is the state-paid credit DOR spreads by municipality; the lottery and gaming credit and first dollar credit, applied per parcel, are not included. Median home value: Census ACS 2024 5-year median for owner-occupied homes, brought to January 1, 2025 values by the change in the district's TIF-out equalized value since 2022. The parcel-based median bill above runs lower because it covers every residential parcel, including vacant lots, condominiums and smaller homes, and is net of the per-parcel credits.

Levy by fund and equalized value: DPI and Department of Revenue. Typical bill: parcel-level residential bills inside the district boundary; school portion applies the school mill rate to the ACS median home value and is an estimate.

Voters have decided 6 referendum questions since 1993 and approved 2.

ElectionTypePurposeAmountYesResult
Apr 2026OperatingNon Recurring Purposes$8.0M39.5%Failed
Apr 2020CapitalFacility upgrades$4.0M65.5%Passed
Mar 1996Capitalproject $4,276,933 for add & renov to K-12$3.4M54.1%Passed
Mar 1995Capitalrenov, add, ADA$3.9M49.6%Failed
Dec 1994Capitalrenov, add, ADA$3.8M49.0%Failed
Dec 1993CapitalNA$5.4M29.8%Failed

DPI referenda file, 1993 onward.

81% of Winter's teachers stayed in the district into 2025-26, against 89% for the median regional peer and 91% statewide; 10% left Wisconsin public schools. Average teacher salary was $53,679, against $58,035 for the median peer and $61,273 statewide.

WinterRegional peers (median)Wisconsin (median district)
105%91%77%63%49%2016-172018-192020-212022-232024-25

Staff by role, 2016-17 to 2025-26

RoleHeadcount, firstHeadcount, lastChangePeer median change
Administrators24+100%+25%
Teachers2423−4%+1%
Aides/Paraprofessionals58+60%+17%
Pupil Services34+33%+10%
Other2119−10%+9%

DPI All Staff files: distinct people by role. Peer median change across the regional peers.

DPI All Staff files, person-level, linked year to year.

Wherever this briefing sets Winter beside other districts, it uses the group below. A group figure is the middle value across its members (the property-tax tables on the median home use the average instead), each counted equally, so one large member cannot dominate it.

Regional peers 12 districts

The 12 Wisconsin districts of the same type most like Winter on four measures: distance and CESA (30% of the weight), total cost per member (30%), the Census child poverty rate (25%) and locale, meaning city, suburb, town or rural (15%). Districts under 400 students are not eligible.

DistrictCountyCESALocaleMiles awayEnrollmentCost per member
Hayward CommunitySawyer12Town211,640$21,868
LadysmithRusk10Rural22733$20,120
FlambeauRusk10Rural23518$18,658
BruceRusk10Rural24476$17,859
PhillipsPrice12Rural29682$21,642
ChequamegonPrice12Rural36732$18,389
BayfieldBayfield12Rural73454$29,054
AugustaEau Claire10Rural75548$25,371
Three LakesOneida09Rural86490$26,690
Florence CountyFlorence08Rural125429$23,197
HillsboroVernon04Rural152468$25,173
Williams BayWalworth02Rural253488$24,483

“Wisconsin median” is the middle value across Wisconsin districts; property-tax and revenue-limit comparisons use K-12 districts only, because elementary and union high school districts overlap the same territory.